UK Statutory Instrument SI 1988 United Kingdom

The Income Tax (Sub-Contractors in the Construction Industry) Regulations 1988

Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Contractor1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Contractor — also bound by 173 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.003 Amendments to the Principal Regulations Regulated
  • Produce CIS records for inspection by HMRCContractor
6 other provisions — procedural and definitional
s.001 Citation and commencement
s.002 Interpretation
s.004 Amendments to the Principal Regulations
s.005 Amendments to the Principal Regulations
s.006 Amendments to the Principal Regulations
s.007 Information as to changes in control of close companies

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.